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改革开放以来,我国的经济建设快速发展,但是,环境也因此遭到了严重破坏,为此我国政府提出了“人与自然和谐发展”的倡议。植树造林已经成为一种“时尚”。其在改善自然环境方面起到了重要作用。桉树是当前世界上生长最快的一类树种,而且很少会遭受到大面积的病虫害,因此,其非常适合人工造林。近几年,我国广西地区已经成为桉树的最大生产基地。以广西某国有林场林科所桉树育苗基地为例,对桉树组培苗生产等业务的生产成本核算与控制问题进行分析。
Since the reform and opening up, China’s economic construction has developed rapidly. However, the environment has been seriously damaged. Therefore, our government has put forward the proposal of “harmonious development of man and nature.” Afforestation has become a “fashion”. It plays an important role in improving the natural environment. Eucalyptus is one of the fastest growing species in the world today, and it seldom suffers from extensive pests and diseases. Therefore, it is very suitable for afforestation. In recent years, Guangxi Province in China has become the largest production base of eucalyptus. Taking a eucalyptus seedling breeding base of Linke Institute of a state-owned forest farm in Guangxi as an example, the production cost accounting and control of eucalyptus tissue culture seedling production and other businesses were analyzed.